MAGNER & SONS BOATWORK JERSEY CAPE YACHTS INC CLEARWATER CUSTOM YACHTS INC DANA DORIES CANADIAN YACHT BUILDERS M CAMPBELL & ASSOCIATES LTD JET-CRAFT MARINE MFG B & E SALES CO INC CONNECTICUT FIREBOAT CORP ALUMITEC WELDING EL-DE FABRICATING LTD ALUMINUM BOAT WELDING